The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

    The present study was conducted in order to focus on the effect of the addition of Carnitine and Niacin on some blood serum parameters of Common Carp Cyprinus Carpio. 48 fish carp mean weight 44.13 gm were distributed randomly on four feeding treatments (12 fish each) with replicates (6 fish each) in 8 glass aquaria. Treatments were as follows: fish were fed on basic diet without any addition and conducted as control (T1); addition of 200 mg Carnitine/ Kg diet, (T2) addition of 28 mg Niacin/Kg diet (T3), addition of a mixture of 200 mg Carnitine and 28 mg Niacin/ Kg diet as (T4). The experiment was conducted for 70 days and the results showed an increase in the Cholesterol concentration of T1 (187.6 mg/ 100 ml) and differed s

The research aims to design a narrow-band frequency drive amplifier (1.5GHz -1.6GHz), which is used to boost the transmitter amplifier's input signal or amplify the GPS, GlONASS signals at the L1 band.

The Power Amplifier printed circuit board (PCB) prototype was designed using InGaP HBT homogeneous technology transistor and GaAs Heterojunction Bipolar Transistor (HBT) transistor. Two models have been compared; one of the models gave 16dB gain, and the other gave 23dB when using an input power signal (-15dBm). The PCB consumes 2.4W of power and has a physical dimension of 11 x 4 cm.

A total of 60 cotton swabs are collected from patients suffering from burn wound and surgical site infections admitted to Baghdad Teaching Hospital and Burn Specialist Hospital in Baghdad city during 9/2013 to 11/2013. All cotton swabs are cultured initially on blood agar and MacConkey agar and subjected for standard bacteriological procedures for bacteriological diagnosis. Twenty samples out of sixty are identified as Pseudomonas aeruginosa by conventional methods. The results of antibiotic susceptibility test illustrate that the antibiotics resistance rate of Pseudomonas aeruginosa isolates is as follows:100% (2020) for ceftriaxone, cefepime and carbencillin, 70% (14/20) for amikacin, 65%(13/20) for tobramycin, ceftazidim and gentamycin,

Car drivers hear many kinds of noise inside their vehicles' cabins, and the most annoying ones are the noise generated by tires, engines, and outside winds. Noise affects the comfort of the passengers inside the cabin, and it’s sad to say that modern cars are noisier in many kinds of noise signals due to using a lot of plastic materials in new budget cars. For expensive and luxury cars, the problem is solved by using better sound insulation materials, but for the budget ones, the approach used here is effective. It is called Active Noise Cancellation and can be done using analog or digital electronics. An operational amplifier and filters are used for the analog one, and in the digital one, signal processor chips are used. In engineeri

Background: Heterocyclic compounds and its derivatives have biological activities and used as analgesic, anti-helminthic, antituberculer, antifungal, antiviral, anticancer and inhibitor of some enzymes. Oxazepine (benzodiazepine) derivative used in relief of psychoneuroses characterized by anxiety and tension. Alkaline phosphatase (ALP) hydrolyzes phosphate monoesters, while Lactate dehydrogenase (LDH) catalyses oxidation of L-lactate to pyruvate utilizing NAD+Objective: The study was carried out to know of the impact of 1,3-oxazepine derivative on the ALP and LDH enzyme activity on human serum in vitro.Methods: The study included the effect of synthesized 1,3-oxazepine divertive [(Z)-3-(5-mercapto-1-3,4-Thiadizol-2-yl)-2-(4-nitroph

Objectives: The purpose of this in vitro study was to compare the effect of adding poloxamer surfactant to irrigant solutions on the penetration de..

The reinforced fiberglass in cement slurry reflects the effect on its properties compared to usual additives. Fiberglass is typically used in cement slurry design for one or another of the following goals: (Earth earthquake, bearing storage, and with differential stresses, to enhance cement durability and increase its compressive strength). The main goal is to use glass fiber and ground fiberglass to improve the tensile strength and moderate compressive strength significantly. On the other hand, the use of glass fibers led to a slight increase in the value of thickening time, which is a desirable effect. Eleven glass fiber samples and milled glass fiber were used to show these materials' effect on Iraqi cement with (0.125, 0.25, 0.5

    The electronic properties (such as energy gap HOMO levels. LUMO levels, density of state and density of bonds in addition to spectroscopic properties like IR spectra, Raman spectra, force constant and reduced masses as a function of frequency) of coronene C24 and reduced graphene oxide C24OX , where x=1-5, were studied.. The  methodology employed was  Density Functional Theory (DFT) with Hybrid function B3LYP and 6-311G** basis sets. The energy gap was calculated for C24 to be 3.5 eV and for C24Ox was from 0.89 to 1.6862 eV  for x=1-5 ,respectively.   These energy gaps values are comparable to the measured gap of Graphene (1-2.2 eV). The spectroscopic properties were  compared with experimental measurements, specificall